https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92843
--- Comment #2 from jules at gcc dot gnu.org --- I don't think your example is valid, but I'm not sure it will be fail in quite the right way with the current version of my refcount overhaul patch. Actually I think the acc_map_data implementation using REFCOUNT_INFINITY is probably wrong too. I will try changing the implementation as follows: - calls to acc_delete with the structured reference count being non-zero (or infinity in the case of '#pragma acc declare'd data) should raise an error. - acc_map_data should use GOMP_MAP_VARS_OPENACC_ENTER_DATA instead of forcing the refcount to infinity (i.e., making the behaviour the same as "enter data (create)"). Does that match your understanding of what the behaviour should be?